Landed Cost Variance Analysis can be performed based on which three dimension combinations?

Landed Cost Variance Analysis focuses on evaluating the differences between expected and actual landed costs associated with products. The correct answer reflects a combination of critical dimensions that can effectively influence this analysis.

When assessing landed cost variance, the item itself is fundamental to determine the specific costs associated with it. The business unit adds another layer that provides insights into how different areas of the organization may experience varying cost structures, thereby allowing for targeted analysis. Lastly, the route is crucial since costs can vary significantly depending on the transportation routes chosen for shipping items, thus influencing overall landed costs.

This combination of dimension categories enables organizations to pinpoint variances in landed costs effectively, allowing them to identify specific issues related to certain items, analyze the costs associated with different business units, and understand the implications of various shipping routes on overall expenses.

Other combinations, while potentially relevant to other analyses, do not encapsulate all the necessary factors for a thorough landed cost variance analysis. Understanding which dimensions directly impact landed costs will facilitate better financial insights and management decisions.